uonr  Kam   i^mo  #oi 


--1.    /4^C(^v.r^.   4^  ^^ 


[House  of   REPRESENTATrvES — ^Secret   Session.] 

^  HOUSE    OF  REPRESENT..,.  January   S,   ^^^'^^     -Ecorl 

first  and  second  times,  and  ordered  ited. 


[Note. — The  italics  in  this  bill  denote  the  amendments  made  in  tho 
existing  law — the  act  of  IRG,]  j 

[By  Mr.  Tu^.n,  fiom  the  bpeoial  Committee  on  Currency.] 

-A.    .BIT.;"L 

To  amend  An  Act  entith^d  ^^^r,  n.-  ^.vns  for  the  common  de- 

fence and  carry    on  neiit  ot  the    Confederate  States," 

approved  April,  24,  18li:3. 

1  IVie    Congress    of  the    Confede.rrite    Stafr.s   of  A r' erica    dn   enact, 

2  That  an    act    entitl-l   -  ^n    o...  ,,,    ],.,    ^,,,..  common 

3  defence,  and  carry  on  the  aovernment  of  the  Confederate  States," 

4  approved  April  24, 18.G  :  same  is  hereby,  amended,  so 

5  as  to  read  as  follows  : 

1  Section    h   That  every  ■'':5 ';^^'<'i,  or  intending  to  en- 

2  gage,  in   any  business   nametl  in  the  fourth  section  of  this  act 

3  shall,  within  sixty -days  after  the  passage  of  this  act,  or  at  th© 

4  time  of  beginning  business,  and  on  the    Ist  day  of  January  in 

5  each  year  thereafter,  regii^ter  with  the  district  collector,  in  such 
G  form  as  the  Commissioner  of  Taxes  shall  prescribe,  a  true  ac- 


2 

7  count  of  the  name  and  residence  of  each  person,  firm  or  corpora- 

8  tion  [engaged  or   interested  in   the  business,  with  a  statemant  of  * 

9  the  time  for  -which,  and  the  phice  and  manner  in  Avhich,  the  same 

10  is  to  be  conducted,  and  of  all  other  facts  going  to  ascertain   the 

1 1  amount  of  tax  upon  such  business,  for  the  past  or  the  future,  ac- 

1 2  cording  to  the  provisions  of  this  act.     At  the  time  of  such  reg- 

13  istry,  there  shall  be  paid   to    the  collector    the    specific  tax    for 

14  year  ending  on  the  next  31st  of  December,  and  such  other  tax  as 

15  maybe  due  upon  sales  or  receipts  in  such  business,  at  the  time 

16  of  such  registry,  as  herein  provided  ;  and  the  collector  shall  give 

17  to  the  person  making  such  registry  a  copy  thereof,  with  a  receipt 
1§  for  the  amount  of  tax  then  paid. 

1  Sec.  2.  That  any  person  failing  to  make  the  registry,  and  to 

2  pay  the  tax  required  by  the  preceding  section,  shall,  in  addition 

3  to  all  other   taxes  upon  his  business  imposed  by  this  act,  pay 

4  double  the  amount  of  the  specific  tax  on  such  business,  and  a  like 

5  sum  for  every  thirty  days  of  such  failure. 

1  Sec.  3.  That  except  where  herein  otherwise  provided,  there 

2  shall  be  a  separate  registry  and  tax  for  each  business  mentioned 

3  in  the  fourth  section  of  this  act,  and  for  each  place  of  conducting 

4  the  same,  but  no  tax  shall  be  required  for  the  mere  storage  of 

5  goods,  at  a   place  other   than   the  registered  place  of  business. 

6  Upon  every  change  in  the  place  of  conducting  a  registered  busi  - 

7  ness,  there  shall  be  a  new  registry,  but  no  additional  tax  shall  be 


8  required.     Upon  the  death  of  any  person  conducting  a  business, 

9  registered  and  taxed  as  herein  required,  or  upon  the  transfer  of 

10  the   business  to  another,  the  business  shall  not  be  subjected  to 

11  any  additional  tax,  but  there  shall  be  a  new^regiatry  in  the  name 

't 

12  of  the  person  authorized  by  Luv  to  continue  the  biwiiK's'^. 

I  Sec.  4.  That  upon  each  trade,  business  or  occupation,  hereinafter 

•i  named,  the  following  taxes  shtill  be  levied  and  paid,  for  the  year 

3  ending  on  the  3 1st  of  December,  13'a3,  and  for  each  and  every 

4  year  thereafter,  viz  : 

5  I.  Bankers  shall  pay  five  hundred  dollars.     Every  person  shall 
()  be  deemed  a  banker  within  the  meaning  of  this  act,  who  keeps  a 

7  place  of  business  where  credits  are  opened,  in  favor  of  any  per- 

8  son,  firm  or  corporation,  by  the  deposit  or  collection  of  money  or 

9  currency,  and  by  whom  the  same,  or   any  part  thereof,  shall  be 

10  paid  out  or  remitted,  upon  the  draft,  check  or  order  of  such  cred- 

« 

11  iter;  but  not  to  include   any  bank  legally  authorized  to  issue 

12  notes  as  circulation,  nor  agents  for  the  sale  of  merchandize  for 

13  account  of  producers  or  manufacturers. 

1 4  II.  Auctioneers  shall  pay  fifty  dollars  and  two-and-a-half  per 

15  centum   on  the    gross    amount  of    sales  made:  Provided,  howm 
10  ever,  That   on  all    sales   at  auction   of  stock  or  securities  for 

17  money,  the  tax  shall  be  one-fourth  of  one  per  centum  on  the 

18  gross  amount  of  sales.     Every  person  shall  be  deemed  an  auc- 

19  tioneer,  within  the  meaning  of  this  act,  whose  occupation  it  is  to 


4 

20  offer  property  for  sale,  to  the  highest  or  best  bidder,  at  public 

21  outcry.     The  tax   upon 'the  auctioneers   shall   be  deemed  a   tax 

22  upon  the  personal  privilege,  to  be  paid  by  each  individual  en- 

23  g^ged  in  the  business,  ar:  ^.  Avithout  regard  to  the  place  at  which 

24  the  same  is  conduct,  i      ^i.j   iciX   shull  be  required  upon  auction 

25  sales  made  for  dealers  in  a  business  registered  and  taxed,  and  at 

26  their  place  of  business,  upon  official  sales  at  auction,  made   by 

27  judicial  or  executive  officers,   or   by    personal    representatives, 
23  guardians  or  committees. 

29  III.  Wholesale  dealers  in  liquors,  of  any  and  every  descrip- 

30  tion,  including  distilled  spirits,  fermented  liquors,  and  wines  of 

31  all  kinds,  shall  pay  two  hundred  dollars  and   live  per  centum  on 

32  the  gross  amount  of  sales  made.     Every  person,  -other  than  the 

33  distiller  or   brewer,  who  shall    sell,  or   offer   for  sale,  any  such 

34  liquors  or  wines,  in  quantities,  of  more  than  three  gallons  at  one 

35  time,  to  the  same   purchaser,  shall   be   regarded    as  a   wholesale 
3G  dealer  in  liquors,  within  the  meaning  of  this  act.     All  persons 

37  w^ho  shall  sell,  or  offer  for   sale,  any   such    liquors   or  wines,   in 

38  quantities  less  than  three  gallons  at  one  time  to  the  person,  shall 

39  be  regarded  as  a  retail  dealer  in  liquors. 

4)         IV.     Retail   dealers    in     liquor,    including    distilled     spirits, 

41  fermented  liquors,  and  wines  of  every  description,  shall  pay  one 

13  hundred  dollars,  and  ten  per  centum  on  the  gross  amount  of  all 

43  sales  made. 


s 

44  V.   Retail   dsakrs,  whose  quarterly  sales  shall  exceed  one  hundred 

45  dollars  J  and  shall  be  less  thaii  five  hundred  dollars,  shall  pay  twmty- 

46  Jive  dollars  and  two  and-a-half  per  centum  on  the  gross  amount  of 

47  fal'.s  made;  and  where  quarterly  sales  exceed  five  hundred  dollars,  the 

48  specific  tax  shall  be  fifty  dollars  and  two-and-a-half  per  centum  on 

49  the  gross  amount  of  sales  made.     Every  person  whose  business  or 
oO  occupation  it  is  to  sell,  or  offer  to   sell,  groceries,  or   any  goods, 

51  wares,  merchandise,  or  other  things  of  foreign  or  domestic  pro- 

52  duction,    in    less    quantities    than    a   whole    original   piece,    or 

53  package,  at  one  time  to  the   same  person,  (not  including  wines, 

54  spirituous,  or  malt  liquors,)  shall  be  regarded  as  a  retail  dealer 

55  under  this  act :   Prdvided,  however,  That  any  mechanic  who  shall 
6Q  sell  only  the  products  of  the  labor  of  himself,  and  his  own  family, 

57  shall  be  exempt  from  this  tax. 

58  VI.  Wholesale  dealers  shall  pay  two  hundred  dollars,  and  two 

59  and-a-half  per  centum  on  the  gross   amount  of  all   sales  made. 

60  Every  person  whose  business  or  occupation  it  is  to  sell,  or  offer 

61  to  sell,  groceries,  or  any  goods,  wares,  or  merchandize  of  foreign 

62  or  domestic  production,  by  one  or  more  original  package  or  piece 

63  at  one  time,  to  the  same  purchaser,  not  including  wanes,  spirituous 

64  or  malt  liquors.     And  every  person  whose  business  it  is  to  sell,  or 

65  offer  to  sell,  slaves,  shall  be  deemed  as  a  wholesale  dealer  under 

66  this  act;  but  having  been  registered  as  a  wholesale  dealer,  such 

67  person  may  also  sell  as  aforesaid,  as  a  retailer :    Provided,  That 


6 

68  contractoi'S  working  for,  and  selling  their  own  products  exclusively  to 

69  the  Confedera'e  Si  ^ies,  to  an  amount  not  exceeding  jive  thousand  dollars 

70  ,  a  year^  ar  d  such  dealers  as  sell   exclusively  to  consumers,  and  not  to 

71  othsrs  to  sell  again,  shall  not  be   regarded  as  icholesale,   but   as  retail 

72  dealers. 

73  VII.    Pawn^brokers   shall   pay  two   hundred   dollars.     Every 

74  person  whose  business  or  occupation  it  is,  to  take  or  receive  by 
7.5  way  of  pledge,   favor,  or    exchange,  any  goods,  wares,  or  mer- 

76  chandize,  of   any   kind  of   personal   property  whatever,  for   the 

77  re-payment  or  security  of  money  lent  thereon,  shall  be  deemed  a 

78  pawn-broker  under  this  act. 

79  VIII.    Distillers   shall  pay  two   hundred   dollars,  and   twenty 

80  per  centum  on  the  gross  amount  of  all  sales    made ;    and,  also, 

8 1  twenty  per  Centura  upon  the  value  of  all  liquors  distilled  for  any  other 

82  person,  and  the  tax  on  distillers  shall   he.  a  lien  on  the  still  or  stills 
S3  used,  and  upon  the  other   fixtures,  and  articles  for  carrying  on  the 

84  business,  and  shall  have  priority  over  all  other  liens  or  claims.     Every 

85  person  or  co-partnership  who  distils  or  manufactures  spirituous 

86  liquors  for  others,  or  for  sale,  shall  be  deemed  a  distiller  under 

87  this  act :     Provided,  however,    That  distillers  of  fruit,   for  ninety 
S^  days   or  less,  bhall  pay  sixty  dollars,  and  also  fifty  cents  per 

89  gallon  on  the  first  ten  gallons,  and  two  dollars  per  gallon  on  all 

90  spirits  distilled  beyond  that  quantity. 

91  IX.    Brewers  shall  pay  ono  hundred  dollars,  and  two  and-a- 


92  half  per  centum  on  the  gross   amount  of  sales  made.       Every 

93  person   who   manufactures  fermented   liquors,  of   any   name   or 

94  descripcion,   for   sale,   from   malt,   wholly   or   in   part,   shall  be 

95  deemed  a  brewer  under  this  act. 

96  X.  Hotels,  inns,  taverns,  and  eating  houses,  shall  be  classified 

97  and    rated,   according    to    the    yearly   rental,  or  if  not   rented, 

98  according    to  the    estimated   value   of    the    house    or    property 

99  occupied,  or  intended  to  be  occupied,  as  a  hotel,  inn,  tavern,  or 

100  eating   house,   as   follows,  viz:     In   cases   where   the   actual   or 

101  estimated  rent  shall  amount   to   ten   thousand   dollars   or  more, 

102  they  shall  constitute  the  first   class,  and   pay  an   annual   sum  of 

103  five  hundred  dollars.       In   cases  where  said   rent  shall  be  five 

104  thousand  dollars,  and  less  than  ten  thousand  dollars,  they  shall 

105  constitute  the   second   class,   and   pay   an   annual   sum  of  three 

106  hundred  dollars.     And  in  cases  where   said    rent  shall   be   two 

107  thousand   five    hundred    dollars,    and    less    than   five    thousand 

108  dollars,  they  shall   constitute  the  third  class,  and  pay  an  annual 

109  sum  of  two  hundred  dollars.     In  cases  where  said  rent  shall  be 

110  one  thousand  dollars,  and  less  than  twenty-five  hundred  dollars, 

1 1 1  they  shall  constitute  the  fourth  class,  and  pay  an  annual  sum  of 

112  one  hundred  dollars.     And  in  cases  where  said  rent  shall  be  less 

113  than  one  thousand  dollars,  they  shall  constitute  the  fifth  class, 

114  and  pay  an  annual   sum  of  thirty  dollars.     Every   place   where 

1 1 5  food  and  lodgings,  or  lodgings  only,  are  provided  for  travellers, 


8 

116  sojourners,  or  boarders,  in  view  of  payment  therefor,  the  income 

117  or  receipts  from  which  amount  to  five  hundred  dollars  from  that 

118  source,  shall  be  regarded  a  hotel,  inn,  or  tavern,  under  this  act. 

1 19  XI.   That  every  place  where  food  or  refreshments  of  any  kind 

120  are  provided,  for  casual  visitors,  and  sold  for  consumption  therein, 

121  and  every  boarding  house  in  which  there  shall  be  six  boarders  or 
152  more,  shall  be  deemed  an  eating  house  under  this  act. 

123  XII.    Brokers  shall   pay  two   hundred   dollars.       Any  person 

124  whose  business  it  is  to  purchase  and  sell   stocks,  cdined   money, 

125  bank  notes,  or  other  securities  for  themselves  or  others,  or  who 

126  deals  in  exchanges  relating  to  money,  shall  be  deemed  a  broker 

127  under  this  act. 

128  XIII.   Commercial  brokers,  or  commission  merchants,  shall  pay 

129  two  hundred  dollars,  and   two   and-a-half  per   centum    upon   all 

130  sales  made.     Any  person   or  firm,   except   one   registered  as  a 

131  wholesale  dealer  or  banker,  whose  businsss  it  is,  as  the  agent  of 

132  others,  to    purchase   or   sell    goods,  or   seek  orders  therefor,  in 

133  original  or  unbroken  packages,  or  produce   consigned  by  others 

134  than  the  producers,  to  manage  business   matters  for   the  owners 

135  of  vessels,  or  for  the  shippers  or  consigners  of  goods,  or  whose 

136  business   it   is  to    purchase,  rent,   hire,   or   sell   real  estate,   or 

137  negroes,  shall  be  deemed  a  commercial  broker,   or   commission 

138  merchant,  under  this  act. 

139  XIV.  Tobacconists  shall  pay  fifty  dollars,  and  two  and-a-half 


9 

140.  per   centum   on   gross  amount  of  sales.       Any  person  whose 
14!   business  it  is  to  sell,  at  retail,  segars,  snuffs,  or  tobocco,  in  any 

142  form,  shall  be  deemed  a  tobacconist  under  this  act;  but  registered 

143  wholesale  and  retail  dealers  shall  not  be  taxed  as  tobacconists. 

144  XV.     Theatres   shall  pay   five  hundred  dollars,  and  five  per 

145  centum  on  all  receipts,  which  tax  shall  be  paid  by  the  owner  of 

146  the  building.     Every   edifice   used  for  the   purpose  of  dramatic 

147  representations,  phiys,  or  performances,  and  not  including  halls 

148  rented  or  used  occasionally  for  concerts,  or  theatrical  represent- 

149  ations,  shall  be  regarded  as  a  theatre   under  this   act.      Each 

150  circus  shall  pay  one  hundred  dollars,  and  a  tax  of  ten  dollars  for 

151  each  exhibition,  which  tax  shall  be  paid  by  the  manager  thereof. 

152  Every   building,  tent,   or  space,  or  area,  where  feats  of  horse- 

153  manship  or  accrobatic  sports  are  exhibited,  shall  be  regarded  as  a 

154  circus  under  this  act.     Jugglers,  and  other  persons  exhibiting 

155  shows,  shall  pay  fifty  dollars.     Every  person  who  performs  by 

156  sleight  of  hand,  shall  be  regarded  as  a  juggler  under  this  act : 

157  Provided,  That  no  registry  made  in  one  State,  shall  be  held  to 

158  authorize    exhibitions   in  another  State,   and   but  one  registry 

159  shall  be  required  under  this  act,  to  authoriz(y  exhibitions  in  any 

160  one  State. 

161  XVI.  Bowling  alleys  and  billiard  rooms  shall  pay  forty  dol- 

162  lars  for  each  alley  or  billiard  table  registered,  which  tax  ^hall  be 

163  paid  by  the  owner  thereof.     Every  place  or  building  where  bow's 

2 


10 

164  are  thrown,  or  billiards  played,  and  open   to  the  puolic  with  or 

165  without  price,  shall  be  regjirdod  as  a  bowling   alley  or  billiard 

166  room,  respectively,  under  this  act. 

G67  XVir.   Livery   stnble  keepers  shAll   pay   fifty  dollars.     Any 

163  person  whose  occupation  or  business  it  is  to  keep  horses  for  hire 

169  or  to  let,  shall  be  regarded  as  a  livery   stable  keeper  under  this 

170  act. 

171  XVIII    Cattle  brokers  shall  pay  the  sum  of  fifty  dollars,  and 

172  tv.'o  and-a-half  per  centum  on  the  gross  amount  of  sales  made. 

173  Any  person  whose  business  it  is  to  buy  and  sell  and  deal  in 

174  cattle,  horses,  hogs  or  sheep,  shall  be  considered   a  cattle  bro^- 

175  ker. 

176  XIX.  Butchers  and  bakers  shall  pay  the  sum  of  fifty  dollars 
i77  and  one  per  centum  on  the   gross  amount  of  sales  made.     Any 

178  person  whose  business  it  is  to  butcher  and  sell,  or  oifer  for  sale  in 

179  open  market,  or  otherwise  the  flesh  of  cattle,  hogs  or  sheep,  shall 

180  be  deemed  a  butcher  under  this  act ;  and  any  person  whose  busi- 

181  ness  it  is  to  bake  and  sell,  or  offer  for  sale  bread,  shall  be  deemed 

182  a  baker  under  this  act. 

183  XX.  Peddlers  shall  pay  fifty  dollars,  and  two  and-a-half  per 

184  cent,  on  the  gross  sales.     Any  person,  except  persons  engage"! 

Jnh  ^ry_-.  -:    '•;.:'..    ..  ^-.  ^,-,.,     |v-,,.^  !•.;,;    ('...     .  .,     ,..        -•      ■ 

185  in  peddling  exclusively  periodicals,  books,  newspapers,  published 

186  in  the  Confederate  States,  bibles  or  religious  tracts,  who  sells  or 

187  oflfers  to  sell  at  retail,  good§,  wares  or  other  commodities  travelling 


11 

1S8  withliis  goods  from  place  to  place,  in  the  street,  or  through  diir^r- 

189  ent  parts  of  the  country,  shall  be  deemed  a  peddler  uuder  this  act : 

-i;  -30  ^<. 

190  Providsdy  That  any  peddler  >yho  sells  or  offers  for  sale  dry  goodji, 

19 1  foreign  or  domestic,  by  one  or  more  original  pieces   or  packages 

192  at  one  time,  and  to  the  same  person  or  persons  as  aforesaid,  shall 

193  i)ay  one  hundred  dollars  ai;|L  two  and-a-half  per  cent,  on  the  grost 
1  94  sales  ;  and  any  person  who  peddles  jewelry,  shall  pay  fifty  dollar?^, 
1  [)o  and  two  and-a-half  per  centum  on  the  gross  sales.  The  tax 
19G  upon  peddlers  shall  be  deemed  a  tax  on  the  personal  privilege,  to 

197  be  paid  by  each  individual  engaged  in  the  business,  without  regard 

198  to  the  place  at  which  the  same  is  conducted. 

199  XXI.  Apothecaries  shall  pay  fifty  dollars  and  two  and-a-half 
201)  per  centum  on  the  gross  amount  of  sales  rLade.  Every  person 
20  i   who  keeps  a  shop  or  building  where  medicines  are  compounded 

202  or  prepared  according  to  prescriptions  of  physicians,  and  sold, 

203  shall  be  regarded  as  an  apothcary  under  this  act. 

204  XXII.  Photographers  shall  pay  the  sum  of  fifty  dollars  and  . 

205  two  and-a-half  per  centum  on  the  gross  amount  of  sales  made. 

206  Any  person  or  persons  who  make  for  sale  photographs,  ambro- 

207  types,  daguerreotypes  or  pictures  on  glass,  metal,  paper  or  other 

208  material,  by  the  action  of  light,  shall  be  regarded  a  photographer 

'^-'^■'■'•^^  t^^'^    .*idi.Bti 

209  under  this  act. 

210.^  .XXIII,  Lawyers,  actually  engaged  in   practice,  shall   pay 
211  fifty  dollars.     Every  person  whose  business  it  is,  for   fee   or 


12 

212  reward,  to  prosecute  or  defend  causes  in  any  court  of  record,  or 

213  other  judicial  tribunal  of  the  Confederate  States,  or  of  any  State. 

214  or  give  advice  in  relation  to  causes   or  matters  pending   therein, 

215  shall  be  deemed  a  lawyer  witbiii  the  meaning  of  this  act. 

216  XXIV.  Physicians,  surgeons  and  dentists,  actually  engaged 

217  in  the  pactice,  shall  pay  fifty  dowars.     Every  person  whose  busi- 

218  ness  it  is,  for  fee  or  reward,  to  prescribe  remedies,  or  perform 

219  surgical  operations  for  the   cure  of  any  bodily  disease  or  ailing, 

220  shall  be  deemed  a  physician,  surgeon  or  dentist,  within  the  mean- 

221  ing  of  this  act,  as  the  case  may  be;  and  the  provisions  of  para- 

222  graph  number  twenty   one,  shall  not  extend  to  physicians  who 

223  keep  on  hand  medicines  solely  for  the  purpose  of  making  up  their 

224  own  prescriptions  for  their  own  patients.     The  tax  upon  lawyers, 

225  physicians,  surgeons  and  dentists,  shall  be  deemed  a  tax  upon  the 

226  personal  privilege,  to  be  paid  by  each  individual  in  the  business 

227  and  without  regard  to  the  place  at  which  the  same  is  conducted: 

228  Provided,  That  the  provisions  of  this  act  shall  not  apply  to  phy- 

229  sicians  and  surgeons  exclusively  engaged  in  the  Confederate  ser- 

230  vice. 

23 1  XXV.  Confectioners  shall  pay  fifty  dollars,  and  two  and-a- 
f  1  half  per  centum  on  the  gross  amount  of  sales.  Every  person 
2J3  who  sells,  at  retail,  confectionary,  sweet-meats,  comfits,  or  other 
?31  confects,  in  any  building,  shall  be  regarded  as  a  confectioner 
'iiSo  under  this  act. 


13 

1  Sec.  5.  That  every  person  registered  and  taxed  upon  the  gross 

2  amount  of  sales  as  aforesaid  shall  be  required  on  the  first  day  of 

3  July,  1863,  to  make  a  list  or  return  to  the  assessor  of  the  dis- 

4  trict,  of  the  gross  amount  of  such  sales   as   aforesaid,  viz  :  from 

5  the  passage  of  this  act  to  the  3l)th  day  of  June,  1863,  inclusive, 
C  and  at  the  end  of  every  three  months,  or  within  twenty  days 
7  thereafter,  after  the  said  first  day  of  July,  1863,  make  a  list  or 
d  return  to  the  assessor  of  the  district,  of  the  gross  amount  of 
9  such  sales  made  as  aforesaid  with  the  amount  of  tax  which  has 

10  accrued,  or  should  accrue  thereon,  which  list  shall  have  annexed 

1 1  thereto,  a  declaration  under  oath  or  affirmation,  in  form  or  man- 

1 2  ner  as  may  be  prescribed  by  the  Commissioner  of  Taxes,  that 

13  the  same  is  true  and  correct,  and  shall,  within   such  time  as  the 

1 4  collector  may  designate,   by    public    notice,  which  time  shalk  not  be 

1 5  less  than  ten  nor  more  than  thirty  days  from  the  date  of  such  notice, 

1 6  pay  to  the  collector  the   amount  of  tax  thereupon y  as  aforesaid,  and 

1 7  in  default    thereof  shall  pay    a    penalty  in    double    the   amount  of 

18  tJie  tax, 

1  Sec.  6.  That  upon  the  salaries  of  all  salaried  persons,  serving 

2  in  any  capacity  whatever,  except  upon  the  salaries  of  persons  in 

3  the  military  or  naval  service,  there  shall  be  levied  and  collected 

4  a  tax  of  one  per  centum  on  the  gross  amount  of  such  salary,  when 

5  not  exceeding  fifteen  hundred  dollars,  and  two  per  centum  upon 

6  any  excess  over  that  amount,  to  be  levied  and  collected  at  the 


u 

7  end  of   each   year,  in  the  manner  preicribed  for  other  taxes 

8  enumerated  in  this  act :   Provided,  That  no  taxes  bhall  be  imposed 

9  by  virtue  of  this  act  on  the  salary  of  any  person  receiving  a 
lU  salary  not  exceeding  one  thousand  doiiars  per  annum,  or  at  a 
1 1  like  rate  for  another  period  of  time  longer  or  shorter. 

i  Sec.  7.  That  the  Secretary  of  lUe  Treasury' shall  cause  to  be 

10   ' 

2  assessed    and   ascertained,  on  the   first  d;iy  of  January  next,  or 

3  as  soon  thereafter  as  practicable,  the  income  and  profits  derived, 

4  by   each  person,    joint    stock  company,   and  corporation,  from 

5  every  occupation,    employment,  or   business,  whether  registered 

6  or  not,  in    which  they  may  have  been  engaged,  and  from  any 

7  investment  of  labor,  skill,  property,  or  money,  and  the  income 

8  and  profits  derived    from  any  source   whatever,    except  sdaries, 

9  during  the  calendar  year  preceding  the  said  first  day  of  January 

10  next,   and   the   said   income    and  profits   shall   be   ascertained, 

11  assessed,  ahdt  taxecf  in  tte 'manner  hereinafter  prescribed  :        ' 

12  I.  If  the  income  be  derived  from  the  rent  of  houses,  lands, 

13  tenements,  manufacturing  or  mining  establishments,  fixtures,  and 

14  machinery,  mills,  springs  of  salt  or  oil,   or  veins  of  coal,  iron, 

15  or  other  minerals,  there  shall  be  deducted  from  the  gross  amount 

16  of  the  annual  rent,  a  sum  sufficient  for  the  necessary  annual 

17  repairs,  not  exceeding  ten  per  centum  on  said  rent,  except  that 


15 

18  the  rent  derived  from  houses  shall   be  subject  to  a  deduction  nt^t 

19  exceeding  five  per  centum  for  nnnaal  repairs. 

20  IT.  If  the  income  be  derived  from  any  maiiufacturing  or 
21.  mining  b.usiness,  there  shall  be  deducted  from  the  gross  value 
W^  of  the  products  of  the  yea;  :  first,  the  rent  of  the  establishment 
23  and  fixtures,  if  actually  rented  and  not  owned  by  the  persons 
54  prosecuting  the  business  ;  second,  the  cost  of  the  laAior  actually 
25  hired  and  paid  for  ;  third,  the  actual  cost  of  the  raw  material  pur- 
'^  chased  and  manufactured;  fourth,,  if  tha  income  he  derived  from 
27  the  production  of  pig  metal  or  bloom  iron,  from  the  ore,  there 
^S^'^'^shaU  be  deducted  the  cost  nf  labor,  food,  arid  necessary  repairs. 
^^'^  III.  If  the  income  be  derived  from  navigating  enterprises, 
%*(}     tS^te  shall  be  deducted  from  the  gross  earnings,  including  the  value 

31  of  freights,  on  goods  shipped,  by  the  person  running  the  vessel, 

32  the  hire  of  the  boat  or  vessel ;  if  not  owned  by  the  person  run- 

33  ning  the  same,  or  if  owned  by  him,  a    reasonable  allowance  for 

34  the  wear  and  tear  of  the  same,  not  exceeding  ten  per  centum  per 

35  annum,  and  also  the  cost  of  running  the  boat  or  vessel. 

36  IV.  If  the  income  be  derived  by  the  tax-payer  from  boat  or 
^i^'^'^sh]])  building,  there  shall  be  deducted  from  the  gross  receipts  of 

5^     his  occupation,  including  the  value  of    the  boat  or  ship  when 

39  finished,  if  built  for  himself,  the  cosf:  of  the  labor,  actually  hired 

40  and  paid  by  himself,  and  the  prime  cost  of  the  materials,  if  pur- 
^y^ '  cliased  by  him.  ^^ire  ik 


16 

42  V.  If  the  income  be  derived  bj  the   tax -payer,  from  the  sale 

43  cf  merchandize  or  any  other   property,   real  or  personal,  there 

44  shall   be   deducted   from    the    gross    amount  of  sales   the  prime 

45  coKt  of  the  property  sold,  including  the   cost  of  transportation, 

46  'salaries  of  clerks  actually  paid,  ond  the  rent  of  buildings  employed 

47  in  the  business,  if  liired  and  not  owned  by  himself. 

48  If  the   income  be   derived  by  the   tax-payer  from   any  other 

49  occupation,  profession,   employment  or  bui<inoss,  there  shall  be 

50  deducted  from  the  gross   amount  of  fees,  compensation,  profits, 

51  earnings  or  commissions,  the  salaries  of  clerks  actually  paid,  and 

52  the  rent  of  the  office  or  other  building,  used  in  the  business,  if 

53  hired  and  not  owned  by  himself,  the  cost  of  labor  actually  paid, 

54  and  not  owned  by  himself,  and  the  cost  of  material   other   than 

55  machinery  purchased  for  the  use  of  his  business,  or  to  be  con- 

56  verted  into  some  other  form  in  the  course  of  his  business,  and  in 

57  the  case  of  mutual  insurance   companies  the  amount  of  losses 

58  paid  by  them  during  the  year.     The   income  derived  from  all 

59  other  sources  shall  be  subject  to  no  deduction  whatever,  nor  shall 

60  foreigners  be  subject  to  a  tax  upon  any  other   income   than   that 

61  derived  from  property  owned,  or  occupations,  or  employments 

62  pursued  by  them  within  the  Confederate  States;  and,  in  estiraat- 

63  ing  incomes,  there  shall  be  included  the  interest,  dividends,  profits 

64  or  other  proceeds  of  money  or  credits  of  every  description,  on 

65  which  such  interest,  dividends,  profits  or  other  proceeds  shall 


17 

QQ  have  accrued  for  the  year,  whether  received  or  not,  and  the  value 
67  of  the  estimated  annual  rental  of  all  dwelling  houses,  buildings 
GS  or  building  lots,  in  cities,  towns  or  villages,  occupied  by  the 
09  owners,  or  owned  and  not  occupied  or  hired,  and  the  value  of 
T<i     the  estimated  annual  hire  of  all  slaves,  not  engaged  on  planta- 

71  tions  or  farmp,  aud  notemplojed  in  some  business  or  occupation, 

72  the  profit=i  of  TN-hich  are  taxed  ae  income  under  this  act.  When 
■J 3  the  income  shall  he  thus  ascertained,  all  of  those  which  do  not 

74  exceed  five  hundred  dollars   per  annum,  shall  be  exempt  from 

75  taxation.     On  all  incomes  received  during  the  year,  over  five 

76  hundred  dollars,  and  not  exceeding  fifteen  hundred  dollars,  a  tax 

77  of  five  per  cent,  shall  be  paid;  on  all  incomes  over  fifteen  hun- 

78  dred  dollars,  and  less  than  three  thousand  dollars,  five  per  cent. 

79  shall  be  paid  on  the  first  fifteen  hundred  dollars  and  ten  per  cent. 

80  on  the  excess  ;  on  all  incomes  of  or  over  three  thousand  dollars, 
8S  and  less  than  five  thousand  dollars,  a  tax  of  ten  per  cent,  shall 

82  be  paid  ;  on  all  incomes  of  or  over  five  thousand  dollars,  and  less 

83  than  ten  thousand  dollars,  a  tax  o:  twelve  and  a  half  per  cent. 

84  shall  be  paid ;  and  on  all  incomes  of  or  over  ten  thousand  dollars, 

85  a  tax  of  fifteen  per  cent,  shall  be  paid.     All  joint  stock  compa- 

86  nies  and  corporations  shall  reserve  one-tenth  of  the  annual  tarn- 

87  ings,  set  apart  for  dividend  and  reserved  fund,  to  be  paid  to  the 

88  collector  of  the  Confederate  tax,  and  the  divi^.lend  then  paid  to 

89  the  stockholder  shall  not  be  estimated  as  a  part  of  his  income  fur 


90  the  purposes  of  tluR  act.     All  persons  filiall  give  in  an  estimate 

91  of  their  income  and  profits  deriverl  from  any  other  source  what- 

92  ever,  and  in  8o  doing  shall  first  state  the  gross  amount  of  their 

93  receipts  as  individuals  or  members  of  a  firm  or  partnership,  and 

94  also  state  particularly  each  item  for  which  a  deduction   is  to  be 

95  made  and  the  amour.t  to  be  deducted  for  it :   Providrd^  That  the 
9G     incomes  and  profits  upon  which  the  above  tax  is  to  bo  imposed, 

97  shall  not  be  deemed  to  include  the  products  of  land,  which  are 

98  taxed  in  kind  as  hereinafter  described :  Provided  further^  That  in 

99  case  the  annual  earnings  of  said  joint  stock  companies  and  cor- 

100  -pDrations  set  apart  as  aforesaid,  shall  give  a  profit  of  more  than 

101  ten  and  less  than  twenty  per  cent,  upon  their  capital  stock  paid 

102  in,  one-eighth  of  said  sum  so  set  apart  shall  be  paid  as  a  tax  to 

103  the  collector  aforesaid,  and  in  case  said  sum   so  set  apart  shall 

104  give  a  profit  of  more  than  twenty  per  cent,  on  their  capital  stock 

105  paid  in,  one-sixth  thereof  shall  be  reserved  and  paid  as  aforesaid. 

106  The  tax  levied  in  this  section  shall  be  paid  on  the  first  day  of 

107  January  next,  and  on  the  first  day  of  January  of  each  year 

108  thereafter. 

1  Sec.  8.  That  if  the  assessor  shall  be  dissatisfisd  with  the  state- 
l  ment  or  estimate  of  income  and  profits  derived  from  any  source 
15  whatever,  other  than  products  in  kind,  which  the  tax-payer  is 
4  required  to  render,  or  with  any  deduction  claimed  by  said  tax- 
n5     payer,  he  shall  select  one  disinterested  citizen  of  the  vicinage  as 


19 

6  a  referee,  ani  the  tax  payer  ^h-dl   select   another,  and    the  two 

7  thus  selected  shall  call  in  a  third,  who  shall  investigate  and  dc- 

8  termine  the  facts  in  refer coce  to  said  estimates  and  deductiorio. 

9  and  fix  the  amount  of  income  and  profits  on  which  the  tax-payei 
\li  shall  be  aanessed,  and  a  certificate,  signed  by  a  majority  of  the 
I !  referees,  bhall  be  conclusive  as  to  the  amount  of  income  and 
1:1     profits  on  which  the  tax-payer  shall  be  assessed;  Provided,  That 

13  if  any  person  shall  fail  or  refuse  to  render  the  statement  or  esti- 

14  mate  aforesaid,  or  shall  fail  or  refuse  to  select  a  referee  as  afore- 

15  said,  the  assessor  shall  select  three  referee^*,  who  shall  Ux  the 
IG'    amount  of  income  and  profits  on  which    the  tax-payer  shall  be 

1 7  assessed,  from  the  best  evidence  they  can  obtain,  and  u  certificate 

18  signed  by  a  majority  of  said  referees,  shall  be  conciusivo  on  the 

19  tax-pa^er:  And  provided  further  ^  That  in  any  case  submitted  to 

20  referees,  if  they,  or  a  majority  of  them,  shall  find  and  certify  that 

21  the  statement  or  estimate  of  income  and  profits  rendered  by  the 

22  tax-payer  does  not  contain  more  than  four-fifths  of  the  true  and 

23  real  amount  of  his  taxable  income  and   profits,  then  the    tax- 

24  payer,  in  addition  to  the  income  tax  on  the  true  amount  of  his 

25  income  and  profits,  ascertained  and  assessed  by  the  referees,  shall 

26  pay  ten  per  centum  on  the  amount  of  said  income  tax,  and  the 

27  assessor  shall  be  entitled  to  one-fifth  of  said  additional  ten  per 

28  centum  over  and  above  all  other  foes  and  allowances:  Andpro^ 

29  vided  further,  That  the  assessor  may  administer  oaths  to  referees. 


20 

SO  the  tax-payer,  and  any,  witness  before   the  referee^;,  in  regard  to 

31  said  estimate  and  deduction  claimed,  or  any  fact   in  reference 

32  thereto,  in  such  form  as  the  Secretary  of  the  Treasury  may  pre- 

33  scribe. 

1  Sec.  9.  On  all  profits  made  hy  any  person,  partnership  or  cor 

2  poration,  during  the  year  eighteen  hundred  and  sixty-two,  by  the 

3  ^purchase,  within  the  Confederate  State,  and  sale  during  the  said 

4  year,  of  any  flour,  corn,  bacon,  pork,  oats,  hay,  rice,  salt,  iron,  or 

5  the  manufactures  of  iron,  sugar,  molasses  made  of  cane,  leather, 

6  woolen  cloths,  shoes,  boots,  blankets  and  cotton  cloths,  a  tax  of 

7  ten  per  centum  shall  be  levid  and  collected,  to  be  paid  on  the  Ist 

8  day  of  July  next:  Provided,  That  the  tax  imposed  by  this  section 
'9  shall  notf  apply  to  purchases  and  sales  made  in  the  due  course  of  the 

10  regular  retail  business,  and  shall  not  continue  beyond  fhe  present 

11  year. 

1         Sec.  10.  That  each  farmer  and  planter  in    the    Confederate 

3  States,  shall  pay  and  deliver  to  the  Confederate  Government,  of 
o  the  products  of  the  present  year,  one  tenth  of  the  wheat,  corn, 

4  oats,  rye,  buckwheat  or  rice,  Irish  potatoes,  and  of  the  cured  hay 
-5  and  fodder  ;  also  one  tenth  of  the  sugar,  molasses  made  of  cane, 

■  ;  or  cf  scrghum,  cottOB,  wool  and  tobacco  ;  the  cotton  ginned  and 

V  packed  in  some  secure  manner,  and  tobacco  stripped  and  packed 

-'3  in  boxes  ;  the  coiton  to  be  delivered  by  him  on  or  before  the  first  day  of 

\)  Marchyand  the  tobacco  on  or  bifore  thefird  day  of  July,  next  after 


10  tktlr  production.     Each  farmer  or  planter  shall  deliver  to  the  Con- 

11  federate  government,  for  its  use,  one  tenth  of  the  peas,  beans, 
\*i  and  ground  peas,  produced  and  gathered  by  him,  during  the 
io  present  year.    As  soon  as  the  aforesaid  crops  are  made  ready  for 

14  market, the  tax  assessor,  in  ca^e  of  disagreement  between  him  and 

15  the  tax  payer,  shall  proceed  to  estimate  the  same,  in  the  following 

16  manner  :   The  assessor  and  the  tax-payer  shall  each  select  a  dis- 

17  interested  freeholder  from  the  vicinage,  who  may  call  in  a  third, 

18  in  case  of  a  difference  of  opinion,  to  settle  the  matter  in  dispute  ; 

19  or  if  the  tax  payer  neglects  or  refuses  to  select  one  such  free- 

20  holder,  the  said  assessor  shall  select  two,  who  shall  proceed  to 

21  assess  the  crops,  as  herein   provided.     They   shall  ascertain  the 

23  amount  of  the  crops,  either  by  actual  measurement,  or  by  com- 
33  puting  the  contents  of  the  rooms  or  houses,   in  which  they  are 

24  held  ;  when  a  correct  computation  is  practicable,  by    such    a 

25  method,  and  the  appraisors  shall  then  estimate,  under  oath,  the 

26  quantity  and  quality  of  said  crops,  including  what  may  have  been 

27  sold  or  consumed  by  the  producer,  prior  to  said  estimates,  whether 

28  gathered  or  not,  excepthtg  from  said  edimaUs  suck  portion  of  said 

29  crops ^  as  mny  he  necessary  to  raise  and  fatten  the  Kogs  of  su(^i  farmer, 

30  planter  or  grazier,  for  pork  :  Provided,   That  the  following  persons 

31  shall  be  exempt  from  the  payraeni  of  the  tax  in  khtd,  imposed  by  ih4s 

» 

33  section,  viz  : 


32 

33  I.   Each  head  of  a  family  not  worth  more  than  five   hundred  dot- 

34  la  s. 

35  II.  Each  head  of  a  j amity  with  minor  children,  not  worth  more 
3G  than  five  hundred  dollars  for  himself,  .and  one  hundred  dollars  for  each 

37  7ninor  living;  with  him,  and  five  hundred  dollars  in  addition  thereto, 

38  for  each  minor  sun  he  has  living,  or  vmy  have  lost,  or  had  disabled  in 

39  the  -military  or  naval  service. 

40  III.  Each  officer,  soldier  or  seaman,  in  the  arrny  or  navy,  or  who 
1 1  has  been  discharged  therefrom  for  wounds,  and  is  not  worth  more  than 

42  two  thousand  dollars. 

43  IV.  Each  evidence  of  any  officer,  soldier,  or  seaman,  who  has  died 

44  i/i  the  military  or  naval  service,  the  widow  not  worth  more  than  one 

45  thousand  dollars  for  herself,  and   in  case  she   has  a  family,  being 

46  minor  children,  one  thousand  dollars  in  addition  thereto:    Provided, 

47  l^hat  in  all  cases  'where  the  farmer  or  planter  does  not  produce  more 

48  tlian  fifty  bushels  of  Lish  potatoes,  one  hundred  bushels  of  corn,  or 

49  twenty  bushels  of  peas  and  beans,  he  shall  not  be  subject  to  t/ie  tax  in 
5U  kind  on  said  articles,  or  either  of  them  ;  and  the  forage  derived  from 

51  the  corn  plant,  shall  also  be  exempt  in  all  cases  where  the  corn  is  not 

52  taxed  in  kmd;  neither   shall  any  farmer  or  planter,    who  does  7ioi 

53  produce  more  than  ten  pounds  of  wool,  or  7nore  than  fifty  pounds  of 

54  ginned  cotton,  be  subject  to  said  tax  in  kind.  The  tax  assessor,  after 
56  allowing  the  exfmptions  authorized  in  this  section,  shall  assess  the 
5Q  value  of  the  portion  of  said  crops  to  which  the  Government  is 


23 

ol  entitled,  and  shall  give  a  written  statement  of  this  estimate  to 

5S  the  collector,  and  a  copy  of-  the  same  to  the  producer.     The  said 

59  producer  shall  be  required  to  deliver  the  wheat,  corn,  oats,  rye, 

60  buckwheat,    rice,    peas,    beans,    cured    hay   nnd    fodder,   sugar, 

61  molasses  of  cane,  or  sorghmn,  wool,  thus  to  be  paid  as  a  tithe  in 

62  kind,  in  such  form   in^  ordinary  marketable  condition  as  may  be 

63  u.^ual  in  the  section  in  which  they  are  to  be  delivered,  within  two 

64  months  from    the  time  they  have  been   estimated  as  aforesaid, 

65  (except  cotton  and  tobacco  shall  be  delivered  in  the  manner,  and,  at  the 
G\j  times  hereinbefore  provided^)  at  some  depot   not  more   than   eight 

67  miles  from  the  place  of  production,  and  if  not  delivered  by  the 

68  times,  and  in  the  order  stated,  he  shall  be  liable  to  pay  fifty  per 

69  cent,  more  than  the  estimated  value  of  the  portion  aforesaid,  to 

70  be    collected   by   the    tax   collector,  as   hereinafter   prescribed: 

7 1  Pro'videdf  That  the  government  shall  be  bound  to  furnish  to  the 
•  72  producer   sacks   for   the   delivery  of  such    articles  of  grain   as 

73  required  to  be  put  in  sacks  for  transportation,  and  shall  allow  to 

74  the  producers  of  molasses  the  cost  of  the  barrels  containing  the 

75  same.     The  said  estimates  shall  be  conclusive  evidence  of  the 

76  amount  in  money  of  the  tax  due  by  the  producer  to  the  Govern- 

77  ment,  and  the  collector  is  hereby  authorized  to  proceed  to  collect 

78  the  same  by  issuing  a  warrant  of  distress  from  his  office,  under 

79  his  sigaaiure,in  the  nature  of  a  vvrit  o[  Jierie  facias^  and  by  virtue 

80  of  the  same,  to   seize  and   sell  any    personal    property  on    the 


24 

81  premises  of  the  tax -payer  or  elsewhere,  belonging  to  him,  or  so 

82  much  thereof  as  iv.aj  be  neces^Mry  for  th'^  purpose  of  paying  the 

83  tax,  and  the  addi'ioiial  fifty  jjer  ccu'r.  aforesaid   and  costs;   and 

84  said  sale  shall  be  made  in  tlie    manner  and  form,  and  after  the 

85  notice  required  by  the  laws  of  the  ;^evvral  States,   for   judicial 
8G     gales  of  personal  pro  .erty  ;  and  the  s#id  w.ir);nit  of  distress  may 

87  be  executed  by  the  tax  collector,  or  any  de[)uty  appointed  by  him 

88  for  that  purpose,  and  the  deputy  executing  the  warrant  shall  be 

89  entitled  to  the  same  fees  as  are  allowed  in  the  respective  States, 

90  to  sheriff's  executing  -writs  of  jiP.rU  facias  \   said  fees  to  be  paid 

91  as  cost,  by  the  tax -payer:   Providf.d,  Thit  in  all  case:^  where  the 

92  assessor  and  the  tax-p^yor  agree  ou  the  a.-sessment  of  the  crops, 
9ii     and  the  value  of  the  portion  thereof  to  which  the  government  i8 

94  entitled,  no  other  assessment  shall  be  necessary;  but  the  estimate 

95  agreed  on  shall  be  reduced  to  writing,  and  signed  by  the  assessor 

96  and  tax-payer,  and  have  the  same  force  and  effect  as  the  assess- 

97  ment   and    estimate    of    disinterested   freeholders,    hereinbefore 

98  mentioned;    and  t'vo   copies  of  snch   assessment   snd   estimate- 

99  thus  agreed  on  and  siicned  an  aforesaid,  shall  be  made,  and  one 

100  delivered  to  the  producer,  and  the  other  to  the  collector:    And, 

10 1  prvlded   further^    That    the    assessor    is    hereby    authorized    to 

102  admiaister  oaths  to  the  tax-payer  and  to  witnesses  in  regard  to  any 

103  item  of  the  estimates  herein  required  to  be  made  :    And,  provided 

104  further,    When  agricultural  pro<]uce  in  kind  is  paid  fur  taxes,  if 


a5 

105  payment  be  made  by  a  tenant,  who  is  bound  to  pay  his  rent  in 

106  kind,  the  tenth  part  of  said  rent  iu  kini  shall  be  paidia  kind 

107  by  the  tenant  to  the  Government,  as  and  for  the  lax  jf  the  lessor 
103  on  said  rent ;  and  the  receipt  of  the  Government  officer  shall 
1U9  release  the  lessor  from  all  obligation  to  include  said  rent  in  kind 
.1.10  in  his  statement  of  income ;  and  discharge  the  tenant  from  so 

1 1 1  much  of  his  rent  to  the  lessor. 

1  Sec.  11,  That  every  farmer,  planter  or  grazior,  or  other  person 

2  who  slaughters  hogs,  shall  exhibit  to  the  assessor  on  or  about  the 
^^^., first  of  March,  1864,  an  account  of  all  the  hogs  he  may  have 

4  slaughtered  since  the  passage  of  this  act,  and  before  that  time ; 

5  after  the  delivery  of  this  estimate  to  the  post   quartermaster 

6  hereinafter  mentioned,  by  the  assessessor,  the  said  farmer,  planter, 
^ .  grazier,  or  other  person  who  slaughters  hogs,  shall  deliver  an  equiva- 

8  lent  for  one-tenth  of  the  same   in  cured  bacon,  at   the  rate  of 

9  sixty  pounds  of  bason  to  the  one  hundred  weight  of  pork. 
10^^  JP^h|,t.pu.t|i^.ficai;  ,pf  Np^Y^mbQr,  1863,  and  eaCh  year  thereafter,  aL 

1 1  estimate  shall  be  made,  as  hereinafter  provided,  of  the  value  of  all 

12  neat  cattle,  horses,  mules  not  used  in  cultivation,  an  J  asses  owned 

13  by  each  person  in  the  Confederate  States,  and  upon  such  value 

14  the  said  owner  shall  be  taxed  one  per  centum,  to  be  paid  on  the 

15  first  day  of  January  next  eniuing.     If  the  grazier,  planter  or 

16  farmer,    shall    have    sold   beeves   since    the    passage   of    this 

17  act,  and  prior  to  the  first  day  of  November,  the  giosa  proceeds 

4 


26 

13  of  such  sales  shall  be  estimated  and  taxed  as  income,  after  de- 

19  dutting  therefrom  the  money  actually    paid  for  the  purchase  of 

2  )  such  beeves,  if  they  hav3  been  actually  purchased,  and  the  value 

21  of  the  corn  or  peas  consumcLl  by  them.     The  estimate  of  these 

22  items  shall  be  made,  in  case  of  disagreement  between  the  assessor 

23  and  tax  payer,  as  herein  prescribed  in  other  cases  of  income  tax  : 

24  Provldfdy   That  no  farmer ,  planter  or  grazier,  or  other  person^  who 

25  shall  not  slaughter  more  than  twi  hundred  and  fifty  pounds  (f  net 

26  pork,  'uring  any  year,  t^hall  be  subject  to  the  bacon  tithe,  imposed  by 

27  th's  sic'ion  ;  and  every  officer,  soldier  or  seaman,  in  the  military  or 

28  naval  service,  or  who  may  have  been  discharged  therefrom  on  account 

29  of  W(  unds,  or  physically  disability,  and  any  widow  of  such  officer, 

3 'J  solditr  or  siaman,  cr  any  head  of  a  family,  who  does  not  own  more 

* 

31  than  two  covjs  and  calves,  shall  bs  exempt  from  the  tax  imposed  by  this 

32  section  on  mat  cattle. 

1  Sec.  12.  That  the  Secretary  of  War  shall  divide  the  service 

2  of  the  quartermaster's  department  into  two  branches,  one  herein 

3  denominated  post  quartermasters,  for  the  collection  of  the  arti- 

4  cles  paid  for  taxes  in  kind,  and  the  other  for  distribution  to  the 

5  proper  points  for  supplying  the  army,  and  for  delivering  cotton 
0  nnd  tobacco  to  the  agents  of  the  Secretary  of  the  Treasury.    The 

7  tax  asssessor  shall  transfer  the  estimate  of  articles  due  from  e?xh 

8  person  by  way  cf  a  tax  in  kind,  to  the  duly  authorized*  post  quar- 
0  tcrma:iter,  taking  from  the  sail  quartermaster  a  receipt,  which 


17 

10  shall  be  filed  as  a  voucher  with  the  chief  collector  in  settling  his 

11  account,  ;:nfl  a   copy   of  this  receipt    sh;t]l  be  furnishcil  hj  the 

12  chief  collector  to  t.':e   auditor    settling  the  post  quartjrmister's 

13  account   as    a   charge    agaiist    him.      The    post    quirterm  ister 

14  receiving  the  estimate  shtll  collect  from  the  tax-pajer  the  ar  i- 

15  fles  vvhicli  it  specifies,  jind  which  he  is  bound  to  pay  an  1  cL'livcr 
IG  as  a  tax  to  the  Con'e(k':ate  G  v  jnraeiit.  The  |)03t  quaitermas- 
IT  ter  shall  be  liable  for  tlie   stfe   custody  of  the    articles  pla-cd  in 

18  his   care,   and  hhall  account   for  the  same  bj  t-howing  that  after 

19  proj.cr  deductions  from   un:ivoi  lible   loss,   the   rjsiduj   has  been 
2  I  delivered  t.  the  dicJtribu'^^id^  igjats  is  evi  loncMlby  their  receipts. 

21  The  said  post  quartermister  shill  also  state  t  e  accounts  of  tho 

22  quartermasters  receiving  from  hitn  the  articles  delivered  in  pnj- 

« 

23  merit  of  taxes  in  kind   at  his  dtpot,  and  make  a  monthly  r  port 
21  of  the  same  to  such   ofBc  r  as  the  Secretary  of  War  miy  desig- 

20  nate :   Provided,  That   in   casa    the   post  quirtermaster  shall  bo 

26  unable  to  collect  'he  t:ix  in  kind  specified  ia  the  e?timite  dellv- 

27  ered  to  him  as  aforesaid,  he  bhall   d  livtr  to  the   di.-tiict  t jx  col- 

28  lector  said  estimate  as  a  basis  for  the  distrt  ss  w  rrant  acthorizcd 

29  to  bo  issued,  av.d  take  a  rLceira  therefor,  and  forward  the  same  to 
SO  tho  chief  tax  collector  a;^  a  credit  in  the  statement  of  the  accounts 

31  cf  arid  post  Quartermaster  :   Provided,  That  any  partial  payment  of 

32  Si^id  tax  in  kind  shall  be  endorsed  on  said  estimate  before  deliv- 

33  ering  the  same  to  the  dislrict  tax   collector  as  aforesaid,  and  tho 


2^* 

34  r.ceipt  given  to  bim  therefor  by  the  district  tax   collector,  shall 

35  specify  said  partial  paymcT^t.  When  the  articles  thus  coH:cte) 
SG  thrcugli  the  payment  of  taxes  in  kind,  have  been  received  at  the 
37  djpot  as  aforC.Vjtid,  they  shalt  be  distributed  to  the  a'gents  of  thr 
33  Secretary  :f  the  Treasury,  if  they  oonsij^t  of  cotton,  ^ool,  or 
->9  tobac.^co,  or  if  tlu^y  be  suitable  for  fjra^e  or  sul»«i3teace,  to  such 
V)  places  and  in  such  mxnner  as  tho   Se-retary  of  "War  may  pr  - 

41  scribe.     Should  the  Secretary  of  War  find  that  sorae  of  the  agri- 

42  cultural  pr  duce  thus  paid  in  and  suitable  for  forage  and  sub- 

43  sittence,  has  been,  or  will  be  deposited  in  places  where  it  cannot 

44  be  used  either  directly  or  ind  rcctly  for  the-e  purposes,  he  shall 
4  >  cause  the  s;>me  to  be  sold  in  such  manner  as  he  may  prescribe, 
46  and  the  proc;  eds  of  such  sale  shall  be  paid  into  the  Treasury  of 
w  the  '"on  ft  derate  States.  Should,  however,  the  Secretary  of  War 
48  notify  the  Secretary  of  the  Treasury,  that  it  would  be  imp'-acti- 
40  c  ille  for  him  to  collect  or  use   the  articles  taxed  in  kind,  or  any 

50  of  them  to  be  received   in  certain   districts  or   localities,  then 

51  the  Secretary  of  tho   Treasury  shall   proceed  to   collect  in  said 

52  di^t^icts  or  localities,  the  money  value  of  said  articles   specified 

53  ii.  baid  csiimaic  and  not  re<juired  in  kind,  and  said  money  value 

54  shall  be  due  on  the  first  day  of  January  in  each  and  every  year, 

55  and  be  collected  ;i8  soon. thereafter  as  practicable. 

1  .'lc.   13.    1  hat  the  usses  crs  whose  duty  it  is^    under  this  act ^  to 

2  estimate  the  tixis  in  kind^  shall  be  appointed  by  the  Secretary  of  War, 


2(> 

3  and  their  duties  sh  II  be  the  same,  and  th-'  dutirg  shall  he  executed  in 

4  ih".  same  mnniur  as  is  p*-fscrib  d  by  sctloiis  ten,  elcvfn  and  twelve  of 

5  this  ad,  in  refttenre  to  the  e  thnuts  and  assfssm(nt  (f  taxes  in  kir.d 

6  on  agricultural  prrnhjc-s  and  s.'a-  fhtercd  hogs,  and  there  shall  be  at 

7  least  ^7ie  assessor  appomted  for  >ach  tax  district,  arid  he  shall  take  the 

8  oath  as  a^sssor  of  tax>s  in    kind  prescribed  by  section  five  fvr  the 

9  assessment  ani  collection  of  taxs,  apprcyved  May  I,  1863,  uhich  cath 

10  shall  he  delivered  to  such  officer  as  the  S.crdary  of  War  may  desig- 

1 1  7iate.     And  the  assessors  of  taxes  in  kind  shall  he  sepaiate  and  distinct 

1 2  from  the  assessors  of  money  tax,  and  shall  be  subject  to  the  exclusive 

13  direction  and  ccmtrol  of  the    War    Departmmt,  and  shall  receive  the 

1 4  same  compensation  alloived  by  law  to  assessors  of  the  money  tax. 

1  Sec.  14.  That  the  estimates  of  incomes  and  profits,  other  than 

2  those  payable  in  kind,  and  the  statements  or  bills  for  the  amount 

3  of  the  specific  tax  on  occupations,  employments,  business  and 

4  professions  and  of  taxes  on  gross  sales,  shall  be  delivered  by  the 
o  assessor  to  the  collector  of  the  district,  who  shall   give   him  a 

6  receipt  for  the  same,  and  the  said  assessor  shall  file  his  receipt 

7  with  the  chief  tax  collector  of  the  State,  and  the  collector  of  the 

8  district  holding  said  estimates,  statements  or  bills,  shall  proceed 

9  to  collect  the  same  from  the  tax-pgyer.  The  money  thus  collected 

10  shall  be  paid  to  the  chief  tax  collector  of  the  State,  a?id  the  esti- 

1 1  mates,  sfatr.ments  or  b'lls  aforesaid,  shall  be  arranged  by  the  assesor, 

1 2  and  general  lists  shall  le  made  from  thtm  in  the  same  mariner  and  for 


so 

13  the  some  purposes  designated  hy  scd'on  thirteen  of  the  assessment  act, 

1  Slc     15.   That  every  person  who,  as   trustee,  gudrdian,  tutor, 

2  curator  or  committee,  executor  or  administrator,  or  as  agent,  at- 

3  torncy  in  fuct,  or  factor  of  anv  person  or  persons,  whether  re- 

4  siding   in   the  Confederate  Stipes  or  not,  and  every  receiver  in 

5  chancery,  clerk,  register,  or  other  o.Ti  -er   of  any  court,  shall  be 

6  answerable  for  the  doina:  of  nil  such  a<'t?5,  matters  und  things  aa 

7  shall  be  lequiied   to  be  done   in  oi<3er  to   the  asse^.^meit  of  the 

8  raonej-,  property,  pr.)iucts  and  in.3 )  no   uuL^r  their  coitrol,  and 

9  the  payment  of  tax  s  thereon,  and  s'  all  be  indemnified  agai  :st 

10  all  an!  every  per-^on   fr)r»  all  piym.'nts  on  account  of  the  taxes 

11  herein  sptcifiiil,  and  shill  be  responsiblo  f'.r  all   taxes  due  from 

12  the  estates,  incom>,  money  or    property  in    their   pos  ession  or 

13  under  their  control. 

1  Sec.    16.    The    income    and    moneys    of    hospitals,    asUuras, 

2  churches,  schooh  and  colleges,  shall   be    exempt  from  taxation 

3  un  ler  the  provisions  of  this  act. 

1  Sec.    17.  That  the  Secretary  of  the    Treasury    be,  and  he  ip 

2  hereby,  authorized  to  make  all  rules  and  regulations  necessary  to 

3  t^e  operations  of  this  -ict,  and  not  inconsistent  herewith. 

1  Sec.    !8.   This  act  sliill  be  in  force  for  two  year^  afrer  the  ex- 

2  pi  ration   of  the  present  yddv,  and  the  ta^^ea  herein  imposed  for 

3  the  present  year,  shall  be  levied  and  collected   each  year  there- 

4  afrer  in  the   raiumcr  and  fortn  I^ei-'Mn  prescribed,  and  for  the  said 

5  time  of  two  ye-d.v^,  unless  this  act  shall  be  sooner  repealed. 


Hollinger  Corp. 
pH8.5 


